Doctor of Philosophy
School of Law
Corporate Social Responsibility (CSR) has assumed strategic significance globally for companies and governments alike. CSR and national development are closely connected. Corporations which are socially responsible promote sustainable development, meet societies’ environmental needs, motivate individual employees, create a wealth of goods, and stimulate economic progress. This research analyses Corporate Social Responsibility (CSR) under Saudi Corporations Law, using a comparative evaluation method focusing on Australia. In recent years, many companies have re-organised their strategies and standards in order to implement national regulations on CSR, with the aim of ensuring the success of their businesses, especially in terms of improving economic profits. CSR has been implemented in many countries, including Malaysia, China, India, Indonesia, and Australia. Corporations in Australia and other developed countries focus on CSR practice in different ways. However, in Saudi Arabia the implementation of CSR is still in its nascent stages.
The methodology of this research will examine and evaluate how CSR has been implemented in Saudi Arabia, specifically with regard to its social, economic, environmental, and ethical contexts. This research addresses a gap in the legislation and academic scholarship. In Saudi Arabia, there are no existing legal and regulatory frameworks or reliable systematic studies which have effectively clarified how corporations can implement CSR in a socially responsible manner. This is the lacuna which this study aims to fill. Saudi Arabia intends to have a more diverse industrial base that buttresses the government’s Vision 2030 plan. This requires more effective private sector development to achieve specified economic goals, particularly for both financial and non-financial companies. The concept of CSR has emerged recently as a tool for corporations to improve their legitimacy in social and environmental terms.
CSR can facilitate funding, expand investment, promote confidence in institutions and build community capacity. This research fills the gap in the academic studies done on CSR from the legal point of view, especially the responsibility of companies to document CSR in financial reports, financial statements, annual reports, etc. The challenges refer to understanding how internal and external regulations and corporate rules will affect the perceptions of CSR and obligations of reporting and disclosing CSR-related financial information and what business management is doing. The absence of knowledge about CSR has been observed for both government and corporations. More research is needed on the level of partnerships between both parties on devising a CSR framework. Corporations have been not conducting their CSR operations well, and this affecting their reputation and perceptions of their adherence to CSR for the greater good.
Qawariri, Elham Mohammad M., Corporate Social Responsibility under Saudi Arabia’s Company Law: A Comparative Legal Study with Australia, Doctor of Philosophy thesis, School of Law, University of Wollongong, 2023. https://ro.uow.edu.au/theses1/1690
FoR codes (2008)
1801 LAW, 180105 Commercial and Contract Law, 180109 Corporations and Associations Law
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Unless otherwise indicated, the views expressed in this thesis are those of the author and do not necessarily represent the views of the University of Wollongong.